个人税务服务

I N D I V I D U A L

税权选择

(Election)

 

Election是指纳税人有权针对几种不同的方法选择对自己最有利的一种。在加拿大税务系统里,election有很多,常见的有:

 

- Election 45(2) 

 

Election 45(2)  to Defer Capital Gain on Change in Use from Principal Residence to Income-Producing Property。

 

45(2) 纳税人在改变自住房用途后(如有自住房改变为产生收入的房屋,如变为出租房屋),可以帮助延迟触发房屋增值税。

 

 

- Election 45(3) 

 

Election 45(3)  to Defer Capital Gain on Change in Use of a Property from Income-Producing to Principal Residence。

 

45(3) 纳税人在改变房屋用途后(如有出租房改变为自住房屋),可以帮助延迟触发房屋增值税。

- Section 85 election

 

Section 85 of the Income Tax Act (the “Act”) allows you to transfer property to a Canadian corporation without immediate tax consequences.

Section 85 允许把加拿大个人名下的资产以成本价格转到公司名下,而不触发增值税。